International Journal of Academic Multidisciplinary Research (ijamr)

www.ijeais.org/ijamr 
97 
The works of S.V.Barulina, A.V.Varnavsky, N.G.Vishnevskaya, V.A.Kashina, N.P.Melnikova, M.R.Pinskoy, 
O.S.Semenova, I.A.Ergasheva, B.A.Normatova, U.A.Berdiev, Sh.A.Allayarov [4].
Research methodology. The methodological basis of the study is a systematic and analytical approach that allows 
presenting scientific research on socio-economic phenomena and processes in their development, legislative and regulatory acts of 
the Republic of Uzbekistan on the development of tax control in the context of qualitative transformations in the system of state 
bodies of the tax service. In the course of writing this article, the methods of systemic, logical, comparative and economic-
mathematical analysis were used. Methods of influence include: improvement of tax control and simplification of tax procedures 
and other measures of influence. 
Research methodology is very important that it is chosen correctly, since research methodology always occupies a key 
place. Referring to the task set by us to highlight the effectiveness of tax control and tax collection and the readiness of the legal 
framework of Uzbekistan, we came to the conclusion that we will use methods of the empirical and theoretical level, namely the 
methods of study and generalization, analysis and synthesis, observation. 
Analysis and results. An effective taxation system and well-coordinated work of the state tax authorities are of particular 
importance in the context of the implementation of large-scale reforms for the long-term development of the country's economy. 
The effectiveness of tax control and the collection of taxes are predetermined by macroeconomic conditions in which, on 
the one hand, taxpayers carry out economic activities, on the other hand, tax authorities exercise the basic powers of tax control. 
Tax control is a complex and purposeful system of economic and legal actions of the competent state authorities, which is 
based on the legislation in the field of taxation. 
The main direction of tax control is the collection and analysis of information on the fulfillment by taxpayers of their 
obligations to pay taxes. It is also an important condition for the functioning of the tax system. 
The growth of the state's need for financial resources requires the uninterrupted functioning of the tax collection mechanism. 
In practice, the tax authorities reveal the facts of late payment of taxes and other obligatory payments by taxpayers, which is currently 
a problem for such parties of financial relations as the state and taxpayers. For this reason, the problem of efficiency and improvement 
of control over the correctness, timeliness and completeness of tax collection becomes acute. 
The main task of the state bodies of the tax service is to improve tax control and the entire system of state bodies of the tax 
service as a whole, which, in turn, should lead to the elimination of existing problems in this area. 
The need for tax control is conditioned by such negative qualities of individuals and legal entities as irresponsibility, late 
payment of taxes and other obligatory payments established by law in full. 
Currently, one of the main tasks of the state bodies of the tax service is to control compliance with tax laws. Ensuring the 
efficiency of the work of state bodies of the tax service and improving tax control contribute to an increase in tax revenues and other 
obligatory payments in full. The development and improvement of tax control is a very laborious and lengthy process. After all, full 
tax control over the correct calculation and timeliness of the transfer of tax and other obligatory payments has not yet been 
implemented, and taxpayers' evasion from paying tax and other obligatory payments has not been disclosed. 
The Republic of Uzbekistan is implementing large-scale reforms in the areas of tax policy aimed at creating favorable 
conditions for entrepreneurial activity and improving the investment climate. 

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